Access to files and records and obtain copies of concluded files of complaints and suggestions before the Consejo para la Defensa del Contribuyente (Council for the Defence of the Taxpayer).
General data
Designation
Access to files and records and obtain copies of concluded files of complaints and suggestions before the Consejo para la Defensa del Contribuyente (Council for the Defence of the Taxpayer).
Type of procedure
Taxation
Subject
Taxes
Object
Access to the registers and dossiers that comprise a file concluded at the time of the application, by a party liable for the tax payment that has been a party in the proceeding.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics.
AEAT offices.
Post Offices.
Other places referred to in article 16 of Law 39/2015.
Documentation
Request
Phases of the procedure/service
Home:Filing of the access request.
Processing:By the authority that processed the file.
Termination:Ruling of the body that processed the action.
Execution:If the documents comprising the file are stored on electronic, computer or telematic media, the interested party shall be granted access through these media.Access includes the right to obtain a copy.Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.
Forms
Resolution deadline
1 Month/s
Resolution body
Taxpayer's Ombudsman
Resources
Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 58/2003 of 17 December 2003,
General Taxation.Article 99.5.(BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Article 94.(BOE 5-September-2007)